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Paying property tax (OZB) on a property

Do you own a (holiday) house or flat in the Netherlands? If so, you must pay property tax (onroerendezaakbelasting– OZB) on it every year. Property tax is part of the municipal taxes and is billed by your municipality. The municipality sets the amount. Tenants do not pay OZB.

Property tax is a percentage of the waardering onroerende zaken – WOZ. The WOZ is the value of your home or holiday home according to the Wet waardering onroerende zaken (Property Valuation Act). The municipality sets the amount of OZB annually. Therefore, it varies from one municipality to another.

Are you unable to pay your municipal taxes? Then ask your municipality for an exemption. You can be granted an exemption from paying part of the taxes, or all of the taxes. The municipality decides for which taxes you can be exempt from paying. It also determines whether you are eligible for an exemption.

OZB is included in the municipal tax bill. This is usually sent out in the first 2 weeks of February.

This is how it works for you

Your (future) place of residence falls under:

Here is some information from your municipality.

Paying property tax (OZB) on a property

Please note: do you own a (holiday) house or flat in the Netherlands? If so, you must pay onroerendezaakbelasting OZB (property tax). You do not have to be registered in a municipality for this.

How much OZB you have to pay depends on the:

  • value of the property;
  • the OZB rates that apply in your municipality.

The municipality determines the value of your business premises  every year on 1 January. This is the waardering onroerende zaken WOZ (valuation of your home or holiday home). The municipality uses the WOZ value from the previous year to determine the amount of OZB due.

Onroerendezaakbelasting (OZB) | Gemeente Doesburg


You receive the annual OZB assessment from your municipality each year. That assessment specifies the amount that you have to pay. You must pay that amount within 6 weeks.

Are you unable to pay the amount all at once? If so, you can:

  • pay in instalments: request a direct debit, and the municipality will debit the amount from your bank account in instalments (each month);
  • request a payment plan from the municipality.

OZB relief

Are you unable to pay the amount in the OZB assessment? You can ask the municipality whether you are entitled to an exemption for (part of) the amount. That exemption is referred to as kwijtschelding.

OZB after moving house

Are you moving house later in the year? If so, you will still have to pay the OZB amount assessed on 1 January. You will not have to pay the OZB for your new home. It is usually settled with the new owners via the notary.

Municipality of Doesburg
Postal address: PO Box 100, 6980 AC Doesburg
E-mail address:
Telephone: (0313) 48 13 13

Do you disagree with the tax assessment (WOZ) for your property? Then you can object. Include the assessment number in your objection and explain why you disagree. Send your objection to the municipality within 6 weeks after the date of the assessment notice. 

You can use a standard objection form to make an objection: Bezwaar tegen WOZ OZB

Questions about this topic?

Contact the Municipality of Doesburg

Last updated on 26 September 2022